REVISION U/S 263
Last updated: 31 December 2007
Court :
HC
Brief :
Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.
Citation :
V. Selladurai Vs. C.C.I.T. And Another
Revision u/s 263
V. Selladurai Vs. C.C.I.T. And Another
08/07/2007 [2007] 295 ITR 303 (Mad)
Case Fact:
Whether, revision order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is justified in law?
Decision:
Held by the Hon`ble Court that, order passed by commissioner u/s 263 without granting opportunity of personal hearing to assessee is violation of natural justice. Therefore revision order passed by the commissioner is not justified in law.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 62
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